This study aims to determine the relationship of intellectual capital to financial performance mediated by corporate social responsibility. This research was conducted at state-owned companies listed on the Indonesia Stock Exchange from 2015 to 2019. The sampling technique was carried out by using purposive sampling technique. Of the 20 populations, a sample of 15 companies was obtained, so that the total observations were 75 company observations in 2015-2019. Financial performance was measured using Tobin's Q ratio, while intellectual capital was measured using the value added intellectual coefficient (VAIC). The data collection technique used is documentation technique. The data used are secondary data in the form of annual reports and financial reports. Data were analyzed using linear regression analysis method. The results showed (1) intellectual capital has a positive effect on financial performance (2) CSR partially mediates the relationship between intellectual capital and financial performance. For intellectual capital indicators, the HCE result has a negative effect on financial performance, while SCE and CEE have a positive effect on financial performance.

Keywords : Intellectual Capital, CSR, Tobin's Q.